Authority: Supreme Court of India
Order Date: 27 July 2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No. 29067/2026 filed by the Commissioner of Central Excise (Petitioner) against M/s Steel Authority of India Ltd (Respondent).
- Origin: The petition arose from an impugned final judgment and order dated 22‑12‑2025 in CEXA No. 31/2024 passed by the High Court at Calcutta.
- IA No.: 173162/2026 – application for condonation of delay in filing the petition.
- Hearing: Conducted on 27‑07‑2026 before a two‑judge bench comprising Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Vipul M. Pancholi.
- Counsel: Detailed list of advocates for both petitioner and respondent as recorded in the proceedings.
Order Details
1. The Court condoned the delay in filing the petition.
2. After hearing counsel, the Court expressed that it is not inclined to entertain the petition in view of the peculiar facts and circumstances, and therefore dismissed the Special Leave Petition.
3. The Court expressly kept any question of law, if it exists, open for future reference.
4. All pending applications, if any, were ordered to stand disposed of.
Final Outcome
- The Special Leave Petition stands dismissed; no relief is granted to the Commissioner of Central Excise.
- The matter is closed, with the possibility of a legal question being revisited later, but no immediate further action is mandated.
Topics: Excise Law, Steel Authority of India Ltd, Supreme Court Procedure